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Combien ?","vente-bien-loue-tva",{"metadata":122,"sys":125,"fields":132},{"tags":123,"concepts":124},[],[],{"space":126,"id":42,"type":15,"createdAt":43,"updatedAt":44,"environment":128,"publishedVersion":47,"revision":48,"contentType":130,"locale":28},{"sys":127},{"type":11,"linkType":12,"id":13},{"sys":129},{"id":20,"type":11,"linkType":21},{"sys":131},{"type":11,"linkType":26,"id":27},{"name":52,"description":53,"slug":54,"is_enabled":33,"order":55},{"metadata":134,"sys":137,"fields":148},{"tags":135,"concepts":136},[],[],{"space":138,"id":140,"type":15,"createdAt":141,"updatedAt":141,"environment":142,"publishedVersion":144,"revision":34,"contentType":145,"locale":28},{"sys":139},{"type":11,"linkType":12,"id":13},"5wk6K0hHlZFCj80RPj5oMd","2021-10-29T12:40:05.018Z",{"sys":143},{"id":20,"type":11,"linkType":21},13,{"sys":146},{"type":11,"linkType":26,"id":147},"author",{"profilePicture":149,"name":162,"description":172,"longDescription":173,"slug":199},{"metadata":150,"sys":153,"fields":161},{"tags":151,"concepts":152},[],[],{"space":154,"id":156,"type":157,"createdAt":158,"updatedAt":158,"environment":159,"publishedVersion":69,"revision":34,"locale":28},{"sys":155},{"type":11,"linkType":12,"id":13},"3RCE0FJhYuTXL6fMBqXWVK","Asset","2021-10-29T12:36:43.442Z",{"sys":160},{"id":20,"type":11,"linkType":21},{"title":162,"description":163,"file":164},"Florent Vaudelin","",{"url":165,"details":166,"fileName":170,"contentType":171},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F3RCE0FJhYuTXL6fMBqXWVK\u002F82815dedc74fea253dd0cca3885f56c5\u002FIMG_4758web.jpg",{"size":167,"image":168},78154,{"width":169,"height":169},850,"IMG_4758web.jpg","image\u002Fjpeg","Co-founder & CEO @ Trackstone",{"data":174,"content":175,"nodeType":198},{},[176],{"data":177,"content":178,"nodeType":197},{},[179,184,193],{"data":180,"marks":181,"value":182,"nodeType":183},{},[],"Co-founder & CEO @ Trackstone. Suivez-moi sur ","text",{"data":185,"content":187,"nodeType":192},{"uri":186},"https:\u002F\u002Fwww.linkedin.com\u002Fin\u002Fflorent-vaudelin-4777ab7\u002F",[188],{"data":189,"marks":190,"value":191,"nodeType":183},{},[],"Linkedin","hyperlink",{"data":194,"marks":195,"value":196,"nodeType":183},{},[],".","paragraph","document","fv",{"metadata":201,"sys":204,"fields":211},{"tags":202,"concepts":203},[],[],{"space":205,"id":207,"type":157,"createdAt":208,"updatedAt":208,"environment":209,"publishedVersion":55,"revision":34,"locale":28},{"sys":206},{"type":11,"linkType":12,"id":13},"6vc0CAIFVncia1VlAg38TN","2022-11-19T15:49:37.768Z",{"sys":210},{"id":20,"type":11,"linkType":21},{"title":212,"file":213},"vente d-un bien loué tva",{"url":214,"details":215,"fileName":220,"contentType":221},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F6vc0CAIFVncia1VlAg38TN\u002Fc489e69d0e09f12c62c09c9e59c1d1af\u002Fvente_d-un_bien_loue___tva.webp",{"size":216,"image":217},82562,{"width":218,"height":219},1781,1002,"vente d-un bien loué tva.webp","image\u002Fwebp","Sous quelles conditions le vendeur est-il exonéré ? On vous dit tout sur la TVA pour la vente d'un bien loué.",{"nodeType":198,"data":224,"content":225},{},[226,233,241,248,255,262,271,278,303,310,317,342,349,356,363,370,414,421,428,435,468,475,482,489,496,503,511,518,525,532,539,569,592,610,617,680],{"nodeType":197,"data":227,"content":228},{},[229],{"nodeType":183,"value":230,"marks":231,"data":232},"Vous souhaitez mettre en vente votre bien immobilier loué mais vous vous demandez ce qu'il en est des taxes. La TVA s'applique-t-elle à l'acquéreur ? Toutes les ventes sont-elles soumises à cette taxe ? Sous quelles conditions le vendeur est-il exonéré ? On vous dit tout sur la TVA pour la vente d'un bien loué.",[],{},{"nodeType":234,"data":235,"content":236},"heading-2",{},[237],{"nodeType":183,"value":238,"marks":239,"data":240},"Rappels de base sur la TVA",[],{},{"nodeType":197,"data":242,"content":243},{},[244],{"nodeType":183,"value":245,"marks":246,"data":247},"La TVA, taxe sur la valeur ajoutée, est un impôt indirect qui est collecté par les entreprises et tous les professionnels auprès de leurs clients, et qu’ils déclarent ensuite à l’administration fiscale Dans le cadre de la vente d'un bien immobilier, elle représente la différence entre le prix hors taxe du bien et son prix toutes taxes comprises (TTC). ",[],{},{"nodeType":197,"data":249,"content":250},{},[251],{"nodeType":183,"value":252,"marks":253,"data":254},"Il existe plusieurs taux de TVA selon le type de bien vendu. Elle va dépendre de plusieurs points ; si la vente passe par un professionnel ou si elle est réalisée entre particuliers etc. ",[],{},{"nodeType":197,"data":256,"content":257},{},[258],{"nodeType":183,"value":259,"marks":260,"data":261},"La TVA est un impôt perçu par l'Etat, elle est donc due au moment de la vente du bien . Cependant, il existe des situations où elle peut faire l'objet de réductions voire d'exonération.",[],{},{"nodeType":234,"data":263,"content":264},{},[265],{"nodeType":183,"value":266,"marks":267,"data":270},"Une TVA applicable aux logements neufs",[268],{"type":269},"bold",{},{"nodeType":197,"data":272,"content":273},{},[274],{"nodeType":183,"value":275,"marks":276,"data":277},"La TVA concerne uniquement les ventes de logements neufs. Les \"logements neufs\" concernent :",[],{},{"nodeType":279,"data":280,"content":281},"unordered-list",{},[282,293],{"nodeType":283,"data":284,"content":285},"list-item",{},[286],{"nodeType":197,"data":287,"content":288},{},[289],{"nodeType":183,"value":290,"marks":291,"data":292},"Les biens construits depuis moins de 5 ans ;",[],{},{"nodeType":283,"data":294,"content":295},{},[296],{"nodeType":197,"data":297,"content":298},{},[299],{"nodeType":183,"value":300,"marks":301,"data":302},"Les bien ayant fait l’objet de travaux de rénovation importants (fondations, façades, ou gros œuvre).",[],{},{"nodeType":197,"data":304,"content":305},{},[306],{"nodeType":183,"value":307,"marks":308,"data":309},"Dans le cas de la vente d’un logement neuf, le taux de TVA en vigueur est de 20 % et cet impôt indirect est payé par le vendeur.",[],{},{"nodeType":197,"data":311,"content":312},{},[313],{"nodeType":183,"value":314,"marks":315,"data":316},"Bon à savoir : ce taux est réduit à 5,5 % en ce qui concerne l’achat de sa résidence principale, et s’il s’agit d’un logement neuf ou d’une vente en l’état futur d’achèvement (VEFA), d’immeubles situés dans une zone d’aménagement et de rénovation urbaine (ANRU) ou bien dans un quartier prioritaire de la politique de la ville (QPV).",[],{},{"nodeType":318,"data":319,"content":341},"embedded-entry-block",{"target":320},{"metadata":321,"sys":324,"fields":335},{"tags":322,"concepts":323},[],[],{"space":325,"id":327,"type":15,"createdAt":328,"updatedAt":328,"environment":329,"publishedVersion":331,"revision":34,"contentType":332,"locale":28},{"sys":326},{"type":11,"linkType":12,"id":13},"1QhWfBGppUukGwV1c7OtMz","2024-05-16T19:12:11.540Z",{"sys":330},{"id":20,"type":11,"linkType":21},6,{"sys":333},{"type":11,"linkType":26,"id":334},"ctaActionBanner",{"name":336,"style":337,"title":338,"actionTitle":339,"actionUrl":340},"Vendez sans faire de visites","black","Vendez sans faire de visites, vous ne vous déplacez jamais ! ","Je propose mon bien","https:\u002F\u002Fwww.trackstone.fr\u002Fbiens",[],{"nodeType":234,"data":343,"content":344},{},[345],{"nodeType":183,"value":346,"marks":347,"data":348},"Quid des bien anciens ?",[],{},{"nodeType":197,"data":350,"content":351},{},[352],{"nodeType":183,"value":353,"marks":354,"data":355},"Si le bien immobilier est un bien ancien, aucune TVA n'est appliquée, peu importent les conditions (qu'il s'agisse d'une vente entre particuliers ou gérée par un professionnel). ",[],{},{"nodeType":197,"data":357,"content":358},{},[359],{"nodeType":183,"value":360,"marks":361,"data":362},"Par \"bien ancien\", on entend un bien construit depuis plus de 5 ans ayant déjà fait l’objet d’une vente ou d’une autre forme de mutation (donation , succession , etc.)",[],{},{"nodeType":234,"data":364,"content":365},{},[366],{"nodeType":183,"value":367,"marks":368,"data":369},"La TVA dans le cas d'un bien LMNP",[],{},{"nodeType":197,"data":371,"content":372},{},[373,377,385,389,398,402,410],{"nodeType":183,"value":374,"marks":375,"data":376},"Un ",[],{},{"nodeType":192,"data":378,"content":380},{"uri":379},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-definition",[381],{"nodeType":183,"value":382,"marks":383,"data":384},"bien immobilier en statut LMNP",[],{},{"nodeType":183,"value":386,"marks":387,"data":388}," (loueur meublé non professionnel), ou ",[],{},{"nodeType":192,"data":390,"content":392},{"uri":391},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-ou-censi-bouvard",[393],{"nodeType":183,"value":394,"marks":395,"data":397},"dans le cadre du dispositif Censi-Bouvard",[396],{"type":269},{},{"nodeType":183,"value":399,"marks":400,"data":401},", permet de ",[],{},{"nodeType":192,"data":403,"content":405},{"uri":404},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvente-bien-loue-tva",[406],{"nodeType":183,"value":407,"marks":408,"data":409},"bénéficier du remboursement de la TVA",[],{},{"nodeType":183,"value":411,"marks":412,"data":413},". Pour que ce remboursement soit applicable, l'acquéreur doit s'engager à conserver le bien en exploitation commerciale au moins 20 ans. ",[],{},{"nodeType":197,"data":415,"content":416},{},[417],{"nodeType":183,"value":418,"marks":419,"data":420},"Au bout des 20 ans, la TVA immobilière est définitivement acquise dans le cas où le propriétaire aurait décidé de la récupérer. En contrepartie, l’acquéreur s'engage à reprendre la suite des obligations du vendeur de soumettre le bien à la TVA jusqu’à ce que le délai des 20 ans prenne fin.",[],{},{"nodeType":197,"data":422,"content":423},{},[424],{"nodeType":183,"value":425,"marks":426,"data":427},"Par contre, s'il souhaite revendre le bien avant le délai des 20 ans, il devra rembourser la partie de la TVA, dont le montant sera évalué selon le nombre d'années restantes. En effet, en décidant de revendre le bien, l'acquéreur agit en qualité de « marchand de biens », c'est pour cette raison qu'il se verra facturer le montant de la TVA initialement déduite par le vendeur, au prorata des années de non-détention jusqu’à la vingtième année. Par exemple, s'il décide de revendre au bout de dix ans, il aura à payer la moitié du montant de la TVA.",[],{},{"nodeType":197,"data":429,"content":430},{},[431],{"nodeType":183,"value":432,"marks":433,"data":434},"Notez que ce remboursement de la TVA peut être annulé si :",[],{},{"nodeType":279,"data":436,"content":437},{},[438,448,458],{"nodeType":283,"data":439,"content":440},{},[441],{"nodeType":197,"data":442,"content":443},{},[444],{"nodeType":183,"value":445,"marks":446,"data":447},"L’acte authentique de vente mentionne l’article 257 bis du Code Général des Impôts ;",[],{},{"nodeType":283,"data":449,"content":450},{},[451],{"nodeType":197,"data":452,"content":453},{},[454],{"nodeType":183,"value":455,"marks":456,"data":457},"L’acheteur et le vendeur sont assujettis à la TVA ;",[],{},{"nodeType":283,"data":459,"content":460},{},[461],{"nodeType":197,"data":462,"content":463},{},[464],{"nodeType":183,"value":465,"marks":466,"data":467},"L’acquéreur conserve l’exploitation dans le cadre d’un bail commercial afin de maintenir les loyers à la TVA.",[],{},{"nodeType":234,"data":469,"content":470},{},[471],{"nodeType":183,"value":472,"marks":473,"data":474},"La TVA dans le cadre d'une location à usage d'habitation",[],{},{"nodeType":197,"data":476,"content":477},{},[478],{"nodeType":183,"value":479,"marks":480,"data":481},"Qu'elle soit nue ou meublée, la location d'immeuble destinée à des particuliers est exonérée de la TVA. Notez que les locations courte durée, par exemple via la plateforme Airbnb, sont comprises également sous cette exonération. ",[],{},{"nodeType":197,"data":483,"content":484},{},[485],{"nodeType":183,"value":486,"marks":487,"data":488},"Cependant, les locations en lien avec la para-hôtellerie ou proposant certains services comme les petits-déjeuners, la réception, la fourniture de linge de maison (même si elle est gérée par des professionnels) sont soumises à la TVA immobilière.",[],{},{"nodeType":234,"data":490,"content":491},{},[492],{"nodeType":183,"value":493,"marks":494,"data":495},"La TVA dans le cadre d'une location à usage professionnel",[],{},{"nodeType":197,"data":497,"content":498},{},[499],{"nodeType":183,"value":500,"marks":501,"data":502},"Pour ce type de location, il faut distinguer les locations nues et les locations meublées.",[],{},{"nodeType":504,"data":505,"content":506},"heading-3",{},[507],{"nodeType":183,"value":508,"marks":509,"data":510},"TVA pour les locations à usage professionnel",[],{},{"nodeType":197,"data":512,"content":513},{},[514],{"nodeType":183,"value":515,"marks":516,"data":517},"Concernant les locations à usage professionnel, le distinguo de la location équipée et de la location nue est nécessaire. Si la location permet au preneur d’exercer son activité sans réaliser de travaux, la TVA s'applique. En effet, pour les locations de locaux équipés à usage professionnel, il s'agit toujours de cas imposables à TVA, sans exonération possible.",[],{},{"nodeType":504,"data":519,"content":520},{},[521],{"nodeType":183,"value":522,"marks":523,"data":524},"TVA pour les locations de locaux nus à usage professionnel",[],{},{"nodeType":197,"data":526,"content":527},{},[528],{"nodeType":183,"value":529,"marks":530,"data":531},"Pour les locations de locaux nus à usage professionnel, c'est différent. Le bien est alors exonéré de TVA sauf dans certains cas où la location nue à usage professionnel est imposable par nature et de plein droit à TVA. 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